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“短期投资”是原((企业会计准则——投资》规范的内容。新企业会计准则取消了投资准则,规范为长期股权投资准则和有关“金融工具”方面的准则。与此相应,“短期投资”和“短期投资跌价准备”科目被取消,其核算内容由金融工具确认和计量准则规范,会计科目被“交易性金融资产”、“可供出售金融资产”和“可供出售金融资产减值准备”
“Short-term investment ” is the original (“Accounting Standards for Business Enterprises - Investment” norms. New Accounting Standards for Business cancel the investment guidelines, norms for the long-term equity investment criteria and the “financial instruments Accordingly, the ”short-term investment“ and ”short-term investment depreciation reserve“ subjects were canceled, the accounting content is confirmed by financial instruments and measurement standards, accounting subjects are ”tradable financial assets “, ”for sale Financial assets “and ” Provision for impairment of financial assets available for sale "